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2024 (3) TMI 263 - HC - GSTMaintainability of petition - availability of alternative remedy of appeal - non-constitution of Tribunal - HELD THAT - Since the petitioner wants to avail the remedy under the provisions of law by approaching 2nd appellate tribunal, which has not yet been constituted, as an interim measure subject to the Petitioner depositing entire tax demand within a period of fifteen days from today, the rest of the demand shall remain stayed during the pendency of the writ petition. Application disposed off.
Issues involved: Challenge to 1st appellate order under GST Act, delay in constituting 2nd appellate tribunal, liability to pay tax and penalty, condonation of appeal delay.
The High Court entertained a writ petition challenging the 1st appellate order under the GST Act due to the non-constitution of the 2nd Appellate Tribunal. The petitioner contended that they are not liable to pay tax and penalty, having already deposited 10% of the tax amount demanded. The delay in constituting the 2nd appellate tribunal was highlighted as a reason for seeking relief from the Court. The petitioner argued that they are not liable to pay the tax and penalty, emphasizing the absence of a constituted 2nd appellate tribunal. On the other hand, the Additional Standing Counsel contended that the petitioner must pay the tax, and if they wish to appeal to the 2nd appellate tribunal, they need to pay 20% of the balance disputed tax. The issue of delay in preferring the appeal was raised, with concerns about the Court's ability to condone delays beyond a specified timeframe. In response to the arguments presented, the Court issued notice to the opposite parties and directed the Additional Standing Counsel to file a reply within two weeks. An interim measure was granted, allowing the petitioner to approach the 2nd appellate tribunal once constituted, on the condition of depositing the entire tax demand within fifteen days. The Court stayed the rest of the demand during the pendency of the writ petition. The Court disposed of the interim application and scheduled the matter to be listed along with another case on a specified date for further proceedings.
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